Non-volatile memory is a type of memory that is capable of retaining embedded data when power is turned off. In addition, non-volatile memory has found many applications in the areas of data storage and electronic controllers. As the device size continues to shrink, the power consumption and manufacturing cost for the non-volatile memory are required to be decreased accordingly. Furthermore, integration of non-volatile memory with logic circuits within an efficient and economic framework is required as well. Hence, it may be desirable to improve the existing structure and manufacturing approach so as to address the above needs.